How to set up busienss in the UK

This guide is intended to provide broad advice on the main legal requirements that will need to be complied with or considered on setting up a business in England and Wales. Essentially, the main issues addressed are those of liability, capital commitment, business style and taxation. Some business models are better suited to certain styles whilst not to others, and each mode has distinct advantages as well as disadvantages.

The principal forms of trading entities considered in this guide are partnerships, limited liability partnerships, private limited companies and public limited companies. There are other commercial modes available such as sole trader, franchising or licensing.....

HOW TO SET UP A BUSINESS IN THE UK 1. Introduction This guide is intended to provide broad advice on the main legal requirements that will need to be complied with or considered on setting up a business in England and Wales. Essentially, the main issues addressed are those of liability, capital commitment, business style and taxation. Some business models are better suited to certain styles whilst not to others, and each mode has distinct advantages as well as disadvantages. The principal forms of trading entities considered in this guide are partnerships, limited liability partnerships, private limited companies and public limited companies. There are other commercial modes available such as sole trader, franchising or licensing though these will not be addressed below. 2. Business Organisations Partnership Where two or more persons carry on business together with a view to making a profit then a partnership can be said to exist. There is no formal procedure to form the partnership and no legal requirement for anything to be in writing, though naturally, this is highly advisable. Therefore, it is relatively easy to set up and run a partnership. In the absence of anything in writing to the contrary, the Partnership Act 1890 will apply; all profits and assets of the partnership are equally divisible amongst the partners and similarly, the partners shall be jointly and severally liable for all the debts and obligations incurred by the Partnership. The important point to bear in mind here is that a partnership vehicle is not a separate legal entity in law. Consequently this joint and several liability is not affected by any private agreement or apportionment between the partners. It is important to note that the liability of partners in a partnership is unlimited and as a partner you are personally responsible for any debts that the business as a whole incurs. Additionally, subject to certain conditions, a partnership can contain no more than 20 partners. The treatment for tax purposes of a partnership is that each partner is treated as self employed and must file a personal tax return each financial year. Limited Liability Partnership (LLP) The formation of an LLP is more complex and costly than that of a partnership but similar to that of a private limited company (see below) where there is a statutory requirement to file particular forms with Companies House. Furthermore, like a limited company there are statutory obligations which those in the partnership (“members”) must adhere to. 2 The LLP retains the flexibility of a traditional partnership (see above) as opposed to the rigid structure of a private limited company. Personal liability of members is limited as the LLP is a separate legal entity in law. Consequently, there is no joint liability on the part of members for contracts entered into by the LLP. However, there are “claw-back” provisions in the case that the LLP ceases to trade, and the members can be more exposed to liability than as for a private limited company. Other than this, members can still be liable in tort or their own negligence. There is no restriction on the number of members that can be admitted to an LLP but a minimum of two of them must be “designated members” – akin to the role of company secretary and director – and the law places extra responsibilities on them. If ever an LLP reduces to one member, that member is the designated member. Members enjoy tax transparency as if they were partners in a partnership. Likewise new members can bring new capital to the LLP where investors can be involved in the management without losing the benefit of limited liability. However, the admittance of a new member is treated as if the existing members are making a disposal of part of the assets of the LLP for purposes of capital gains tax and therefore a possible tax charge arises. Companies There are four types of companies. They are:  a private company limited by shares (members liability is limited to the unpaid share capital except where any personal guarantees have been given);  a private company limited by guarantee (members liability limited to the amount undertaken to be contributed by members);  a private unlimited company (unlimited liability of members); and  a public limited company (“plc”) (members liability is limited to the unpaid share capital and at the time of incorporation a plc must have an allotted share capital of £50,000.00). 3. Private Limited Company (LTD) By far and away the most popular company is the private company limited by shares. Though straightforward, its formation is more complicated than forming a partnership or LLP (see above). Capital requirement There is no minimum threshold of either the share capital requirement or the par value of those shares. Shares can be issued at a price above the par value (at a premium), may have different class rights and values, and generally, ordinary shares do not need to be paid up (the situation is different for plc’s). Only public companies may issue shares to the public and only if listed on a recognised exchange. Formation Forming a company introduces a range of extra legal duties than with the previous types of partnership. The minimum requirements for a private limited company are:  one director need to be appointed.  a registered office in England (which is the official address for service of legal proceedings and other documents and where Company's statutory books should be held). 3  one shareholder, holding one share of any value. Appointing a company secretary is no longer compulsory for private limited companies under the new Companies Act but it remains, however, advisable to have a company secretary. The constitution of the company is set out in the Memorandum of Association and Articles of Association. Constitution The memorandum now serves a more limited purpose than before the Companies Act 2006. It sets out the first shareholders of the company. A statement of capital and initial shareholdings must be delivered to the Registrar on an application for the registration of a company having a share capital. This statement must detail:  the proposed company's aggregate share capital;  the nominal value of the shares;  the amount to be paid up on each share;  the number of shares to be taken by each of the subscribers to the memorandum;  the number and aggregate value of any class of shares; and  particulars of the rights attached to those classes. Under the new Companies Act, the memorandum no longer stipulates the purposes for which the company was formed or all the acts which it is lawful for the company to do. Now all companies have unlimited objects unless the objects are specifically restricted by the articles of association. The articles govern the internal workings of the company and how it will be operated. The Companies Act provides a specimen form of articles, which is usually called "Model Acticles". This is generally accepted in England as fair and effective. Accordingly, the articles of most companies simply adopt Model Articles with a few amendments reflecting the specific requirements of the company:  empowering directors to allot shares, and, to whomsoever they wish  enabling directors to vote on issues in which they have personal interests  restrict the right of shareholders to transfer their shares  prevent removal of directors  elective regime – simplifies the daily administration of a company. Responsibilities Companies must be registered at Companies House and the directors are responsible for notifying Companies House of changes in its structure and management. Certain documents need by law to be sent to Companies House about the company (such as the accounts, annual return etc) and the statutory books, which must be kept up to date and include current records of the following:  minutes recording the proceedings of board meetings or shareholders’ meetings  the directors of the company  the company secretaries of the company  any security granted over the company’s property  any transfers of shares  any directors' interests in shares and/or security of the company. 4 Often the administrative side of running a business is carried out by the company secretary. The company secretary is the principal administrative officer of the company for legal matters. The company secretary is no longer compulsory for private limited liability companies. If a LTD does not have a secretary, the directors may do anything that the secretary was required or authorised to do. Directors and Shareholders meetings It is, however, important to distinguish the roles of shareholders and directors: shareholders own the company but directors make the day to day business decisions. The directors are usually appointed by the shareholders and there are few matters on which directors require the approval of the shareholders before they can act. When the directors act or meet collectively, this is generally referred to as the "board": hence "board meeting". The Model Articles requires a record to be made of the proceedings of all board meetings with the names of the directors present (or involved by telephone) ("minutes"). The board can act by a written resolution, but this must be signed by all the directors to be valid. When shareholders meet this is called a general meeting of members. It is either an annual general meeting (“AGM”) or otherwise an extra-ordinary general meeting (“EGM”). Likewise, the members can act by a written resolution, but again, it must be signed by all the members to be valid. 4. Public Limited Company (PLC) PLCs are very heavily regulated by statute, far more so than for a private company limited by shares and some of the concessions available to private companies are not available to PLCs. PLCs are not able to neither avail themselves of the elective regime nor pass a resolution by way of a written resolution, and the rules for issuing dividends are stricter and there are codes of conduct for directors. Finally, there is a shorter period for the laying of accounts with Companies House; only six months after the end of its accounting reference period. Capital requirement A PLC must by law have:  a minimum of an authorised share capital of £50,000; and,  allotted shares to the value of £50,000 of which 25% of each allotted share must be fully paid up. Formation  a minimum of 2 directors and one company secretary (the latter must have suitable experience, a suitable qualification or both);  a registered Office in England (which is the official address for service of legal proceedings and other documents and where the Company's statutory books should be held); and,  one shareholder, holding one share of any value. Constitution  Articles of Association as above for a private limited company 5  a memorandum stating that the company is a public limited company and be in a specified form Furthermore, there are additional rules and regulations that a plc has to abide by including but not limited to The Listing Rules, where a PLC wishes to become a listed company and The City Code on Takeovers and Mergers for any sale, purchase or merger activity of the plc. PLCs though are able, if the necessary resolutions have been passed, to create and issue share capital in another currency. This ability, however, does not affect the requirement to always have at least the authorised minimum of £50,000 sterling as issued capital. A PLC may use as many currencies as it wishes for its share capital, provided that they are true currencies. Finally, a PLC cannot apply for voluntary strike-off as a private company limited by shares is able to do. Residence Any person wishing to establish a company or LLP in the UK needs to be able to evidence their identity for compliance purposes. However, there are no special requirements which may act as barriers to the formation of an LLP or private limited company other than the requirement to have a registered office in the UK. 4. Taxation of businesses1 Companies Up to 31 March 2011 corporation tax on profits shall be: Profit level (£) Effective tax rate (%) 0-300,000 212 1,500,001+ 283 There is a marginal tax relief in the interval between £300,001 and £1,500,000. Partnerships and LLPs Everyone receiving an income as a partner in a partnership or a member in an LLP is responsible for, and required to, file a personal tax return for the year after the relevant income tax year. The tax return must be filed with the local tax office by September each year. 1 If you have any questions or queries please do not hesitate to let us know and we can arrange for you to speak to a suitably qualified professional 2 Small companies rate 3 Full rate 6 Each partner or member is taxed on the following scale: Rate of tax (%) Income (£) 20% income tax on first 37,400 40% on income over 37,400 Small Companies Small companies can take the advantage of filing abbreviated accounts to Companies House under company law and they need not be audited accounts. However, the larger companies accounts do need to be audited and all companies have to ensure that their accounts are sent on time to Companies House. Customs and Excise If the value of your:  taxable supplies or acquisitions in the past 12 months or less have exceeded the current VAT registration threshold of £68,000, or the value of such is, in the next 30 days alone, expected to exceed this threshold, and/or,  you are a supplier in another EU country and the value of your distance sales to the UK has exceeded £70,000 in the calendar year, or part year; you must, by law, register for the purposes of Value Added Tax (VAT). There are fines and potential criminal liability for not doing so. If you are obliged to be registered for VAT, when you issue an invoice, you must include the business’ VAT number on the invoice. VAT is currently charged at 20% on the supply of goods and services delivered in the course of a business. Dividends Profits are usually distributed to shareholders in the form of dividends. Individuals in receipt of dividends from UK-resident companies are entitled under current law to a non-payable dividend tax credit. Inland Revenue -PAYE Company directors are employees of the company and must pay Class 1 National Insurance contribution (NIC) as well as income tax on their salaries. If your company or organisation has any taxable income or profits, you must tell the Inland Revenue that your company exists and that it is liable to tax. For LLPs and partnerships the NICs are paid in addition to income tax, and separate provisions must be made as against the partners’ or members’ drawings. 7 For further information and advice please contact: Steen Rosenfalck Partner T +44 (0)20 7553 9931 E sr@millerrosenfalck.com I millerrosenfalck.com The material contained in this guide is provided for general purposes only and does not constitute legal or other professional advice. Appropriate legal advice should be sought for specific circumstances and before action is taken.  Miller Rosenfalck LLP, January 2011.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

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Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

Operate our Website and Services and publish content;

Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);

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Communicate with you regarding your questions and requests;

Authenticate users and to provide for the safety and security of our Website and Services;

Conduct research and similar activities to improve our Website and Services; and

Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.

If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.

Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.

Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.

Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.

Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.

To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at privacy@jdsupra.com.

Children's Information

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.

Your Rights

Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.

Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.

Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.

Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

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JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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There are different types of cookies and other technologies used our Website, notably:

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JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

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Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit http://www.aboutcookies.org which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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